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Presumptive Taxation in Sub-Saharan Africa: Experiences and Prospects

Author

Listed:
  • Mr. Helaway Tadesse
  • Mr. Günther Taube

Abstract

Considering the need to broaden the tax base and to increase tax revenue in an efficient, equitable, and cost-effective manner, this paper analyzes presumptive taxation methods and their application in sub-Saharan Africa. Presumptive taxation involves simple techniques to capture income that frequently escapes conventional taxation. Presumptive taxation methods could be used more intensively in sub-Saharan Africa, and presumptive taxes on imports, withholding schemes, and graduated business license fees are most effective in raising additional tax revenue in a way commensurate with efficiency, equity, and administrative expediency. Also, intensified presumptive taxation will need stronger institutional capacity in tax administration.

Suggested Citation

  • Mr. Helaway Tadesse & Mr. Günther Taube, 1996. "Presumptive Taxation in Sub-Saharan Africa: Experiences and Prospects," IMF Working Papers 1996/005, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1996/005
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=1993
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    Cited by:

    1. Godwin Dube & Daniela Casale, 2019. "Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 47-66, January.
    2. Germano Mwabu, 1997. "User Charges for Health Care: A Review of the Underlying Theory and Assumptions," WIDER Working Paper Series wp-1997-127, World Institute for Development Economic Research (UNU-WIDER).
    3. Cornia, Giovanni Andrea & Mwabu, Germano, "undated". "Health Status and Health Policy in Sub-Saharan Africa: A Long-Term Perspective," WIDER Working Papers 295466, United Nations University, World Institute for Development Economic Research (UNU-WIDER).
    4. Tj Steenekamp, 2000. "A Tax on Gross Fixed Assets as a Minimum Corporate Tax for South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 68(3), pages 177-185, September.
    5. Munyaradzi Duve & Daniel P. Schutte, 2021. "A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 17(02), pages 27-43.

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